Ghana import duty on used cars is a critical cost factor that every buyer must understand before purchasing a vehicle from overseas. Whether you are importing from China, Japan, or the USA, the duties and taxes you pay at Tema Port can add 30% to 60% on top of your CIF price. In this guide, we break down every fee so you can calculate your total landed cost with confidence.
At UsedCarBase, we help buyers understand these costs upfront. Our CIF Tema pricing gives you a clear starting point, and this guide shows you exactly what comes next once your vehicle arrives at port.
How Ghana Calculates Import Duty on Used Cars
Ghana does not use the invoice price to calculate import duty. Instead, the Ghana Revenue Authority (GRA) uses a Home Delivery Value (HDV) system. The HDV is a pre-determined value assigned to each vehicle based on its make, model, year, and engine capacity. This standardized system prevents under-declaration and ensures consistent taxation across all importers.
The HDV is updated periodically and is the base figure used to calculate all duties, taxes, and levies. Even if you paid less than the HDV for your vehicle, the GRA will still assess duties based on the official HDV amount.
Import Duty Rates by Engine Size
Ghana applies different import duty rates depending on engine capacity. The three tiers for 2026 are:
- Up to 1.0L engine: 5% import duty — applies to small city cars like the Toyota Vitz or Honda Fit
- 1.0L to 3.0L engine: 10% import duty — covers most saloons and mid-size SUVs, from the Toyota Corolla and Honda Civic to the Toyota RAV4
- Above 3.0L engine: 20% import duty — applies to large-engine vehicles such as the Toyota Land Cruiser V6/V8 and full-size pickups
These rates apply to the customs value GRA assesses, not necessarily to what you paid. On the bills of entry we have reviewed, the customs value equalled CIF (FOB + freight + insurance). GRA can, however, re-assess a vehicle against its VIN-based Home Delivery Value, which may exceed your invoice — so treat any estimate as a planning figure. Engine size sets the bracket either way: a 1.8L Corolla falls in the 10% band regardless of price.
Full Breakdown of Ghana-Side Taxes and Levies
Import duty is just the first layer. Ghana applies several additional taxes and levies on top of the duty. Here is the complete list of charges applied at Tema Port:
- Import Duty — the one line driven by engine size (see the bands above), charged on the customs value
- VAT, NHIL and GETFund — charged not on CIF alone but on CIF plus duty, which is why a higher duty band raises these too
- Smaller levies on the CIF value — ECOWAS, EXIM, AU and a withholding tax on imports
- A special import levy that applies to used vehicles
- An ICUMS network charge based on FOB, which itself carries VAT, NHIL and GETFund
- Fixed per-entry fees — shippers’ authority, disinfection, e-IDF and certification
- Fixed per-entry fees — shippers’ authority, disinfection, e-IDF and certification charges that do not scale with the value of the car
Real Example: Calculating Total Duty on a Toyota Corolla
Let us walk through a real calculation for a 2019 Toyota Corolla (1.8L engine) with a CIF Tema price of $8,500:
Step 1 — Customs value. GRA assesses on the CIF value of the car. If its VIN-based Home Delivery Value comes out higher than your invoice, every line below scales up with it.
Step 2 — Import duty. Set by engine size: a 1.8L Corolla sits in the 1000–3000cc band, so it takes the middle rate rather than the top one.
Step 3 — The taxes that build on duty. VAT, NHIL and GETFund are charged on CIF plus duty. This is the step most first-time importers get wrong: a bigger engine raises the duty, and the duty then raises these three as well.
Step 4 — Smaller levies and fixed fees. ECOWAS, EXIM, AU, a withholding tax and an examination fee are charged on CIF; a network charge is based on FOB; and a few fixed per-entry fees round out the entry.
Total GRA duties and taxes: roughly $3,300 — about 38% of the CIF value. Across the bills of entry we have worked from, the Ghana-side tax bill on a used car lands in the 35–40% of CIF range; where your car falls inside that band depends mainly on its engine size.
Separately — Tema port and clearing agent fees: around GH₵9,657 (about $830 at current rates) covering handling, valuation assistance, documentation, GSA, administrative charges, a temporary plate and the agent’s service charge. These are charged by the port and your clearing agent, not by GRA, and vary by agent and vehicle. Landed in Tema, this Corolla comes to roughly $12,601.
Total landed cost: CIF plus the Ghana-side tax bill (35–40% of CIF) plus Tema port and clearing fees. For this Corolla that works out to roughly $12,600 delivered. Run your own figures in our Ghana car import duty calculator — it itemises both the GRA taxes and the port-side fees separately.
Age Restriction on Used Car Imports
Ghana currently allows the import of used vehicles up to 10 years old from the date of manufacture. Vehicles older than 10 years face significantly higher duties or may be prohibited entirely. When buying from China, make sure to verify the manufacturing year before purchase to avoid unexpected costs or rejection at port.
Tips to Reduce Your Import Duty Costs
- Watch the engine bands, not just the litres: the duty rate steps at 1,000cc and 3,000cc — so a 1.5L and a 2.5L car sit in the same band, while crossing 3,000cc moves you to the top rate
- Buy newer vehicles: Newer cars tend to have lower HDV relative to their actual value
- Work with an experienced exporter: A reliable exporter like UsedCarBase ensures accurate documentation, reducing the risk of customs disputes or re-assessment
- Plan your budget in advance: Use this guide to calculate total costs before committing to a purchase
- Consider our Door-to-Door Delivery service: We handle customs clearance in Tema so you receive your vehicle ready to drive
Why Choose UsedCarBase for Your Ghana Import
At UsedCarBase, we provide complete transparency on all costs. Our team has over 20 years of experience exporting vehicles to Ghana, and we understand the duty structure inside out. We offer CIF Tema pricing so you know your vehicle cost upfront, and our door-to-door delivery service includes customs clearance support at Tema Port. Browse our used cars from China to Ghana to find your next vehicle, or contact us for a personalized cost estimate including all Ghana-side duties and taxes.
Want the number for your car? Our Ghana import duty calculator is the one place we keep precise — it is calibrated against real GRA bills of entry and updated when rates move.
Rates change and are set by GRA / ICUMS at the time of clearance. Treat these figures as planning estimates — confirm the current assessment with your licensed clearing agent before you commit. Figures reflect August 2026.